An Audit Report Included an Additional Paragraph Disclosing a Difference

question 21

Multiple Choice

An audit report included an additional paragraph disclosing a difference of opinion between the auditor and the client.The auditor believed that an adjustment should be made to the financial statements.What should the opinion paragraph of the audit report express?

• A)An unqualified opinion.
• B)An "except for" opinion citing a departure from generally accepted accounting principles.
• C)An "except for" opinion citing a scope limitation.
• D)A disclaimer of opinion.

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Definitions:

Influence Tactic

Strategies used by individuals or groups to change the behavior or attitudes of others in a particular direction.

Political Skill

The ability to effectively understand others at work and use such knowledge to influence others to act in ways that enhance one's personal or organizational objectives.

Sources of Power

The origins from which an individual or organization derives the ability to influence others, such as through expert knowledge, authority, or social relationships.

Compliance

The act of conforming to set rules, standards, or laws.